Complete the adjusted trial balance extract prepared on 30 June 2022 (see figure 10.93). Enter new accounts if required, as well as the amount for each adjustment, and complete the trial balance post-adjustment columns, using the summary of balance day adjustments in figure 10.94 as a guide. Assume the accounting period ends on 30 June 2022. Each part is to be treated independently from the others.

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Extract Adjusted Trial Balance Trial Balance Debit Credit Balance Day Adjustment and Relevant Accounts a. Expense incurred not paid $1160 Wages Expense Accrued b. Annual insurance paid 1-3-2022 $3960 ($3600 + $360 GST) Insurance 5 600 68 000 Expense Prepaid c. 15% $20000 investment, 6 monthly interest due 1-8-2022 Interest Received Revenue Accrued d. Rent received for 13 months Rent Received 1 750 22 750 Revenue Received in Advance e. Further bad debt write-offs $2585 ($2350 + $235 GST) Accounts Receivable 57 838 Bad Debts Expense GST Payable f. Doubtful debt allowance 3.6% of e. above Allowance for Doubtful Debts Doubtful Debts Expense g. Motor vehicle $35000 depreciated at 15% from 1-5-2021 3 000 1 500 Adjustments Debit Credit Trial Bal Post Adj Debit Credit